《会计基础》单元测试第三章会计等式与复式记账.pdf

读书破万卷下笔如有神第三章会计等式与复式记账一、单项选择题1.下列等式不正确的是()。A.资产=负债+所有者权益=权益B.期末资产=期末负债+期初所有者权益C.期末资产=期末负债+期初所有者权益+本期增加的所有者权益-本期减少的所有者权益D.债权*益+所有者权益=负债+所有者权益2.下列属于会计的基本等式的是()。A.资产=负债+所有者权益B.资产=负债+所有者权益+(收入-费用)C.资产=负债+所有者权益+利润D.收入-费用=利润3.关于试算平衡法的下列说法不正确的是()。A.包括发生额试算平衡法和余额试算平衡法B.试算不平衡，表明账户记录肯定有错误C.试算平衡了，说明账户记录一定正确D.理论依据是会计等式和记账规则4.对于所有者权益类账户而言()。A.增加记借方B.增加记贷方C.减少记贷方D.期末无余额5.总分类账户与明细分类账户平行登记四要点中的“依据相同”是指()。A.总分类账要根据明细分类账进行登记B.明细分类账要根据总分类账进行登记C.根据同一会计凭证登记D.由同一人员进行登记6.下列关于单式记账法说法不正确的是()。A.单式记账法是一种比较简单，不完整的记账方法B.在单式记账法下，账户之间没有直接联系和相互平衡关系C.单式记账法可以全面、系统的反映各项会计要素的增减变动和经济业务的来龙去脉D.这种方法适用于业务简单或很单一的经济个体和家庭7.资产类账户的期末余额一般在()。A.借方B.借方或贷方C.贷方D.借方和贷方8.下列账户中，期末结转后无余额的账户有()。A.实收资本B.应付账款C.固定资产D.管理费用9.企业计算应交所得税时，正确的会计分录是()。A.借：本年利润贷：所得税费用B.借：管理费用贷：所得税费用读书破万卷下笔如有神C.借：所得税费用贷：银行存款D.借：所得税费用贷：应交税费 应交所得税10.符合资产类账户记账规则的是()。A.增加额记借方B.增加额记贷方C.减少额记借方D.期末无余额11.年初资产总额为100 万元，本期负债减少 5 万元，所有者权益增加20 万元，则期末资产总额为()万元。A.100 B.120 C.115 D.125 12.借贷记账法下的“借”表示()。A.费用增加B.负债增加C.所有者权益增加D.收入增加13.应收账款账户期初借方余额为35400元，本期借方发生额为26300 元，本期贷方发生额为 17900 元，该账户期末余额为()。A.借方 43800 元B.借方 27000 元C.贷方 43800 元D.贷方 27000 元二、多项选择题1.下列等式正确的是()。A.资产=负债+所有者权益B.资产=负债+所有者权益+(收入-费用)C.资产=负债+所有者权益+利润D.资产-负债=所有者权益+利润2.根据会计等式可知，下列哪类经济业务不会发生()。A.资产增加，负债减少，所有者权益不变B.资产不变，负债增加，所有者权益增加C.资产有增有减，权益不变D.债权*益增加，所有者权益减少，资产不变3.下列属于会计等式的是()。A.本期借方发生额合计=本期贷方发生额合计B.本期借方余额合计=本期贷方余额合计C.资产=负债+所有者权益D.收入-费用=利润4.下列说法正确的是()。A.资产类账户增加记贷方，减少记借方B.负债类账户增加记贷方，减少记借方C.收入类账户增加记贷方，减少记借方D.费用类账户增加记贷方，减少记借方5.会计分录的内容包括()。A.经济业务内容摘要B.账户名称C.经济业务发生额文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9读书破万卷下笔如有神D.应借应贷方向6.下列错误不会影响借贷双方的平衡关系的是()。A.漏记某项经济业务B.重记某项经济业务C.记错方向，把借方计入贷方D.借贷错误巧合，正好抵消7.会计分录的格式正确的是()。A.先借后贷B.借方在上，贷方在下C.在一借多贷和多借多贷的情况下，借方或贷方的文字要对齐D.在一借多贷和多借多贷的情况下，借方或贷方的数字要对齐8.下列账户中期末余额在贷方的有()。A.预收账款B.应收账款C.应付账款D.累计摊销9.下列关于平行登记的说法正确的是()。A.总账账户的期初余额=明细账账户期初余额合计B.计入总分类账户的金额与计入其所属明细分类账户的合计金额相等C.总账账户的本期发生额=所属明细账户本期发生额合计D.总账账户的期末余额=所属明细账账户期末余额合计10.下列计入贷方的是()。A.资产的增加额B.负债的增加额C.所有者权益的增加额D.费用的增加额11.用公式表示试算平衡关系，正确的是()。A.全部账户本期借方发生额合计=全部账户本期贷方发生额合计B.全部账户的借方期初余额合计=全部账户的贷方期初余额合计C.负债类账户借方发生额合计=负债类账户贷方发生额合计D.资产类账户借方发生额合计=资产类账户贷方发生额合计12.在借贷记账法下，可以在账户借方登记的是()。A.资产的增加B.负债的增加C.收入的增加D.所有者权益的减少13.与单式记账法相比，复式记账法的优点是()。A.有一套完整的账户体系B.可以清楚的反映经济业务的来龙去脉C.可以对记录的结果进行试算平衡，以检查账户记录是否正确D.记账手续简单三、判断题1.“收入-费用=利润”反映的是资金运动的动态方面，反映的是某一会计期间的经营成果，反映一个过程，是编制利润表的依据。()Y.对N.错文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9读书破万卷下笔如有神2.编制试算平衡表时，也应该包括只有期初余额而没有本期发生额的账户。()Y.对N.错3.记账时，将借贷方向记反了，不会影响借贷双方的平衡关系。()Y.对N.错4.试算平衡时，试算平衡了，说明账户记录是绝对正确的。()Y.对N.错5.复式记账法是指对于发生的每一项经济业务都要以相等的金额同时在相互联系的两个账户中进行登记的一种记账方法。()Y.对N.错6.在平行登记法下，总分类账和明细分类账户要同时间登记。()Y.对N.错7.核算期间费用的各账户期末结转入“本年利润”账户后应无余额。()Y.对N.错8.发生额试算平衡是根据资产与权益的恒等关系，检验本期发生额记录是否正确的方法。()Y.对N.错9.运用单式记账法记录经济业务，可以反映每项经济业务的来龙去脉，可以检查每笔业务是否合理、合法。()Y.对N.错10.经济业务的发生，可能引起资产与权益总额发生变化，但是不会破坏会计基本等式的平衡关系。()Y.对N.错11.资产、负债与所有者权益的平衡关系是企业资金运动处于相对静止状态下出现的，如果考虑收入、费用等动态要素，则资产与权益总额的平衡关系必然被破坏。()Y.对N.错12.某企业银行存款期初借方余额为10 万元，本期借方发生额为5万元，本期贷方发生额为3 万元，则期末借方余额为12 万元。()Y.对N.错13.在实际工作中，余额试算平衡通过编制试算平衡表进行。()Y.对N.错文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9读书破万卷下笔如有神答案（仅供参考）一、单项选择题1.答案：B 解析：等式中的资产、负债、所有者权益针对的是同一时点，否则等式不成立。所以，选项 B 不正确，但是注意选项C 是正确的，因为期初所有者权益+本期增加的所有者权益-本期减少的所有者权益=期末所有者权益，而期末资产=期末负债+期末所有者权益。该题针对“会计六要素之间的关系”知识点进行考核 2 答案：A 解析：“资产=负债+所有者权益”是会计的基本等式。该题针对“会计恒等式”知识点进行考核 3 答案：C 解析：试算平衡了，不一定说明账户记录绝对正确，因为有些错误不会影响借贷双方的平衡关系。如：漏记某项经济业务;重记某项经济业务;对相互对应的账户都以大于或小于正确金额的数字进行记账(借贷错误巧合，正好抵消);对应账户的同方向串户(同方向记错账户);记错方向，借、贷相反等等。该题针对“借贷记账法的记账规则及试算平衡”知识点进行考核 4 答案：B 解析：对于负债类、所有者权益类和收入类账户，借方登记减少数，贷方登记增加数。该题针对“借贷记账法下的账户结构”知识点进行考核 5 答案：C 解析：对每一项经济业务，一方面要记入有关总账账户，另一方面要在所属的明细账账户中进行明细分类核算。由于是同一项业务，所以登记时依据的是同一会计凭证。该题针对“总分类账户与明细分类账户的平行登记”知识点进行考核 6 答案：C 解析：单式记账法没有一套完整的账户体系，不能全面、系统的反映各项会计要素的增减变动和经济业务的来龙去脉。该题针对“单式记账法”知识点进行考核 7 答案：A 解析：资产类账户的期末余额一般在借方，和增加发生额的方向一致。该题针对“借贷记账法的账户结构”知识点进行考核 8 答案：D 解析：损益类科目期末结转后无余额，对于资产、负债、所有者权益类账户期末是有余额的。该题针对“账户结构”知识点进行考核 9 答案：D 解析：“所得税费用”属于费用类账户，所得税费用的增加计入借方。应交所得税通过“应交税费-应交所得税”核算，增加计入贷方。该题针对“会计科目的对应关系和会计分录”知识点进行考核 10 文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9读书破万卷下笔如有神答案：A 解析：资产类账户的增加额记借方，减少额记贷方，期末余额在借方。该题针对“借贷记账法的记账规则”知识点进行考核 11 答案：C 解析：本题考查的是“资产=负债+所有者权益”这个会计恒等式。本期等式右边的增加额=20-5=15(万元)，会计恒等式左边的资产也应该增加 15 万元，所以期末资产总额=100+15=115(万元)。该题针对“资产=负债所有者权益”知识点进行考核 12 答案：A 解析：资产和和费用的增加计入借方，负债、收入、所有者权益的增加计入贷方。该题针对“借贷记账法的记账规则”知识点进行考核 13 答案：A 解析：“应收账款”属于资产类账户，资产类账户的期末余额一般在借方，其余额计算公式为：期末借方余额=期初借方余额+本期借方发生额-本期贷方发生额，本题中，期末借方余额=35400+26300-17900=43800(元)。该题针对“账户结构”知识点进行考核 二、多项选择题1 答案：ABCD 解析：该题针对“会计等式”知识点进行考核 2 答案：AB 解析：“资产增加，负债减少，所有者权益不变”结果导致资产大于权益，会计等式被破坏，显然，不可能发生这样的业务，所以，A 是答案;“资产不变，负债增加，所有者权益增加”结果导致资产小于权益，会计等式被破坏，显然，也不可能发生这样的业务，所以，B 是答案;选项 C 和选项 D 不会破坏会计等式，所以C.D 的业务会发生，不是答案。该题针对“会计等式”知识点进行考核 3 答案：CD 解析：会计等式是反映会计要素之间数量上恒等关系的一系列等式，C 是反映财务状况的会计等式，D 是反映经营成果的会计等式，A 和 B 是试算平衡中用到的等式，不属于会计等式。该题针对“会计等式”知识点进行考核 4 答案：BC 解析：资产和费用类账户增加记借方，减少记贷方。该题针对“会计等式”知识点进行考核 5 答案：BCD 解析：会计分录是指对某项经济业务事项标明其应借应贷账户及其金额的记录。选项A 是账户应该具备的内容。该题针对“会计分录”知识点进行考核 6 答案：ABD 文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9文档编码:CV10X2O5M3B4 HR6H6X7P3B3 ZV4I7U10G7O9读书破万卷下笔如有神解析：注意“记错方向，把借方计入贷方”的结果导致贷方两次计入数据，而借方没有计入数据，贷方余额大于借方余额，影响借贷双方的平衡关系。该题针对“复式记账法”知识点进行考核 7 答案：ABCD 解析：该题针对“会计科目的对应关系和会计分录”知识点进行考核 8 答案：ACD 解析：应收账款属于资产，期末余额是在借方的。该题针对“借贷记账法”知识点进行考核 9 答案：BCD 解析：A 的正确表示应该是：总账账户的期初余额=所属明细账账户期初余额合计。该题针对“总分类账户与明细分类账户的平行登记”知识点进行考核 10 答案：BC 解析：借方登记：资产的增加额、负债的减少额、所有者权益的减少额、收入的减少额、费用的增加额;贷方登记：资产的减少额、负债的增加额、所有者权益的增加额、收入的增加额、费用